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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Service and issuance of notice u/s 143(2) - scope of insertion ...

August 14, 2019

Case Laws     Income Tax     SC

Service and issuance of notice u/s 143(2) - scope of insertion of Section 292BB - for Section 292BB to apply, the notice must have emanated from the department, it is only the infirmities in the manner of service of notice that the Section seeks to cure - The Section is not intended to cure complete absence of notice itself - issuance of notice u/s 143(2) is mandatory

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